Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Big Brothers Big Sisters Of Shelby

Executive Director / CEO

EIN 341262676
OH · NTEE O31Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of April Brubaker, Executive Director / CEO ($12,923) against every comparable organization that fit the selection criteria — 947 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: April Brubaker — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

947 organizations qualified on sector, size, and geography 947 within the band form the benchmarked peer set.

Distribution of comparable compensation

$172 total compensation of comparable organizations → $216,417 $12,923
$15,43210th
$34,21825th
$58,056Median
$77,29875th
$96,01990th
$12,923This org · 8th
p10$15,432
p25$34,218
p50$58,056
p75$77,298
p90$96,019
$12,923

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Lyfe Three NC$387,108 Vice President $53,459 $53,693 2023
Compass Dance Academy Inc GA$387,423 President $28,256 $26,824 2024
300 For 300 MI$386,925 Executive Director $77,268 $75,299 2024
Kirbys Children Services TX$386,744 Executive Dire $163,000 $158,492 2023
Family Resource Center Of Cass County Inc MO$386,641 Executive Director $28,364 $28,364 2024
The Children Are Our Future NM$387,948 President $6,000 $6,273 2023
Real Leadership Obedience Victory And Excellence TX$388,000 Direc $71,875 $72,752 2022
Reach Bridge Extended Learning Programs Inc CA$388,230 President $93,400 $76,147 2024
Summer Program For Youth PA$386,113 Executive Di $47,326 $44,559 2024
Acts Ii Ministry For Teens MI$388,694 President $66,077 $66,296 2023
Worland Youth Learning Center WY$388,895 Director $47,872 $48,399 2024
Boys & Girls Clubs Of Mercer County NJ$385,570 Foundation Dir. $31,758 $26,771 2024
Pro Deo Youth Center MO$385,230 Director/president/ceo Sole Member $66,873 $66,873 2024
Indigenous Regeneration CA$384,863 Secretary/interim Treasurer $67,820 $56,925 2023
American Childrens Campaign Inc FL$384,590 President $120,232 $106,641 2024
Healthy Teens Inc FL$384,580 Former Treasurer $35,000 $31,043 2024
The Konnection MI$389,902 Executive Director $55,000 $53,599 2024
East Of The River Boys And Girls Steelband Inc DC$389,965 Executive Director $68,498 $56,752 2024
Dakota Street Center Inc OH$384,455 Executive Director $63,283 $65,152 2023
Time 2 Win Community Organization FL$390,082 President $49,200 $43,638 2024
Focus Ministries CO$384,261 Board Member $68,175 $61,721 2024
Walltown Childrens Theatre NC$390,241 Executive Director $18,000 $17,560 2024
Hogares Rafaela Ybarra Urb San Jose Embalse PR$390,452 Executive Director $21,930 $22,578 2023
Learning Institute For Family NJ$390,619 Director $60,100 $52,159 2023
Girl Scouts Of Southern Arizona AZ$390,651 Ceo $16,995 $15,432 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to OH cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default8th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted7th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (April Brubaker) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 947 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,923 is reasonable (approximately the 8th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.